CLA-2 RR:CR:TE 960887 RH
Mr. Michael S. Dubin
Hellman Transport Services
6015 Benjamin Road, Suite 326
Tampa, Fl 33624
RE: Classification of watchband display folder; not for retail
sale; heading 4202
Dear Mr. Dubin:
This is in reply to your letter of August 14, 1997, on behalf of
Norman M. Morris/Roma Industries, concerning the classification
of a display folder for watchbands. You submitted a sample of
the folder for us to examine.
FACTS:
The merchandise under consideration is a black or grey folder
with hook and loop fasteners similar to the VELCRO brand. It is
manufactured of polyvinyl chloride (PVC) plastic sheeting over a
stiff base material. The interior of the folder contains four
tiers of felt lined trays, each of which holds thirty leather
watch bands. The primary purpose of the folder is to enable Roma
Industries and its customers to display unfinished watchbands at
various stages of completion to prospective customers. The
watchband folder is not for resale.
ISSUE:
What is the classification of the watch band display folder?
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LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is governed by the General
Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
their appropriate order. Heading 4202 provides for:
Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; traveling bags,
toiletry bags, knapsacks and backpacks, handbags,
shopping bags, wallets, purses, map cases, cigarette
cases, tobacco pouches, tool bags, sports bags, bottle
cases, jewelry boxes, powder cases, cutlery cases and
similar containers, of leather or of composition
leather, of sheeting of plastics, of textile materials,
of vulcanized fiber or of paperboard, or wholly or
mainly covered with such materials or with paper.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN), while not legally binding, are recognized
as the official interpretation of the Harmonized System at the
international level. The EN for heading 4202 define "jewellery
boxes" to include "not only boxes specifically designed for
keeping jewellery, but also similar lidded containers of various
dimensions (with or without hinges or fasteners) specially shaped
or fitted to contain one or more pieces of jewellery and normally
lined with textile material, of the type in which articles of
jewellery are presented and sold and which are suitable for long-term use."
The watchband folder is not sold at retail. Nevertheless, it is
a container with fasteners and is specifically shaped or fitted
to hold watchbands. Moreover, it is lined with felt and
constructed in a manner which is suitable for long-term use. We
conclude that it is similar to a jewelry box under heading 4202.
The next issue concerns the subheading under which to classify
the watchband folder. The EN to heading 4202 further state that
articles covered by the second part of the heading must, however,
be only of the materials specified therein or must be wholly or
mainly covered with such material or with paper (the foundation
may be of wood, metal, etc.). At the six-digit level, the
nomenclature classifies the majority of goods in Chapter 42 by
the material which comprises the "outer surface." HQ 954021,
dated November 1, 1993, citing HQ 087760, dated October 31, 1991,
and HQ 087640, dated November 8, 1990. The outer surface of
the watchband folder is covered with PVC and the article is,
therefore, classifiable under subheading 4202.92.9060, HTSUSA.
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HOLDING:
The watchband folder in question is classifiable in subheading
4202.92.9060, HTSUSA, which provides for, among other things,
jewelry boxes and similar containers with an outer surface of
sheeting of plastic. It is dutiable at the general rate of duty
at 19 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division